Property tax is assessed on a property-by-property basis and is based on the value of a parcel of land, including any buildings on it.
Amount of Property Tax
Property tax is calculated by multiplying the assessment rate by the assessed value. The assessment rate is set by the City Council; you can also find the current assessment rates in the Budget Ordinance (Amtsblatt No. 36 of August 22, 2025).
Effective January 1, 2025, the assessment rates are as follows:
350% for Property Tax A
480% for Property Tax Class B (residential properties)
720% for Property Tax Class B (non-residential properties)
720% for Property Tax Class B (undeveloped properties)
Note on undeveloped properties
Undeveloped properties are properties on which there are no usable buildings, § 246 (1) of the Valuation Act. Thus, it is irrelevant how the property is used (parking lot, garden, fallow land, etc.).
Note on Residential and Non-Residential Properties
Residential properties include the following types of properties:
Section 249(1) of the Valuation Act
- Single-family homes
- Two-family homes
- Rental residential properties
- Condominiums
Non-residential properties include the following types of properties:
§ 249 (1) of the Valuation Act
- Partial ownership
- Commercial properties
- Mixed-use properties
- Other developed properties
The classification of property types under the Valuation Act into residential and non-residential properties was carried out in accordance with § 1 (1) of the Rhineland-Palatinate Property Tax Assessment Rate Act (Parliamentary Document 18/11049 dated December 12, 2024)
Assessed Value and Property Type
The property tax assessment base and the property type are determined by the relevant tax offices based on your property tax return and are stated in the property tax assessment notice and the property tax assessment decision. Pursuant to Section 182(1) of the German Tax Code, the information in the property tax assessment decision is binding on us and must be adopted. Since 2025, the City of Mainz has been receiving only electronic data records that do not include the calculation bases; therefore, we are unfortunately unable to answer any questions regarding this matter.
We also note that appeals against our subsequent notices (property tax assessment notices) are unfounded if they challenge findings from the underlying notice (property tax assessment notice), pursuant to Section 351(2) of the German Tax Code.
Payment
- Payment is made quarterly via direct debit on February 15, May 15, August 15, and November 15.
- The fully completed and signed direct debit authorization form may be submitted to the City Treasury by mail or fax.
- At the taxpayer’s request, property tax may also be paid in a single annual installment on July 1. The request must be submitted no later than September 30 of the previous year.
- Property tax is an annual tax, and the person who owns the property as of January 1 of a given year is liable to pay the tax for the entire year.
- If ownership changes during the course of a year, the continued payment of the tax can be settled under private law.
